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IN BRIEF

Views on recent developments in tax.

Miller's tales: Transactions in securities and counteraction assessments
Card image Pete Miller
Time for a test case?
14 December 2022
Carbon capture and storage: the role of tax incentives
Card image Laura McDaniel, Brin Rajathurai, Josh Critchlow
The case for new tax incentives.
7 December 2022
Self’s assessment: the continuing mess that is the HICBC
Card image Heather Self
A flawed mechanism has been followed by a lack of communication.
6 December 2022
Mandatory disclosure rules: UK government’s consultation response
Card image Jenny Doak
The government agrees to a shorter ‘look-back’ period, but it will not be providing an online manual reporting system.
6 December 2022
Mrs A’s appeal: tax and settlement agreements
Card image David Whiscombe
Payment for a restrictive undertaking: s 225 or s 401?
6 December 2022
Nudge, nudge: offshore companies owning UK property
Card image Jack Prytherch
Offshore companies owning UK property are being asked to certify their tax position.
29 November 2022
Residence: new rules, old rules
Card image Peter Vaines
‘Sufficient’ is not the same as ‘substantial’.
29 November 2022
The judgment in DCM: one for the birds?
Card image Victor Cramer
The Supreme Court has given HMRC maximum leeway.
29 November 2022
Autumn Statement 2022: economics view premium
Card image Duncan Weldon
George Osborne in style but Gordon Brown in substance.
21 November 2022
Autumn Statement 2022: the impact on corporates
Card image Mike Lane
‘It’s like déjà vu all over again!'
21 November 2022
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
M R Currell Ltd v HMRC
25 July 2023
Ebuyer (UK) Ltd v HMRC
25 July 2023
300 x 250 (MPU)
IN BRIEFRSS Read all
MOST READ Read all
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